Research and development (R&D) investments are important for the Dutch economy and society. They boost productivity, corporate earning capacity and underpin economic growth. R&D investments also help realise the government’s goals for society as a whole. The government wants the Netherlands to be climate neutral and circular by 2050 and the Dutch to live at least 5 years longer in good health by 2040. As the goals cannot be met without R&D, the government provides grants and tax schemes to encourage businesses to make the expensive and risky, but necessary

What are we auditing?

The Netherlands Court of Audit is examining the PPP Innovation Scheme (PPP = Public-Private Partnership). The scheme is part of the mission-driven innovation policy and replaced the PPP Allowance on 1 January 2024. The Court is investigating whether:

  • The PPP Innovation Scheme is an efficient and effective instrument to increase R&D-oriented public-private partnerships,
  • The scheme is encouraging businesses to enter into PPPs and invest more in R&D,
  • The R&D expenditure supported by the scheme targets national environmental, climate and health goals. 

Why are we carrying out this audit?

The Dutch central government will award some €190 million a year to businesses and knowledge centres in 2024-2030. The Court of Audit believes the funds should encourage PPPs to invest more in R&D to overcome the challenges facing society. The Court also wants to determine how R&D expenditure by participating businesses contributes to the minister’s ambition of increasing the annual investment in R&D to 3% of gross domestic product by 2030.

Current status

Corporate research and development (R&D) investments

Information the Court of Audit collects in the performance of its statutory tasks is confidential and not made public. Information shared between the Court of Audit and the auditee concerning the information it collects is not made public either and cannot be released under a freedom of information request.

We submit our reports to the House of Representatives. They are then published on our website

Do you want to take part in this audit?

The Court of Audit invites you to share any information you may have that would benefit our audit. We appreciate all contributions, knowledge and experience you may care to share with us on this topic. Simply send an email to bijdrage@rekenkamer.nl.

We read all emails carefully and treat them in confidence. However, we are not able to reply to every contribution we receive.